A Quick Guide To Indian Accounting Standards (Ind AS) (3rd Edition 2017)
Quick Guide to Indian Accounting Standards book contains Amendement as per by Companies (Indian Accounting Standards)(Amendment) Rules 2016
Link to Buy A Quick Guide To Indian Accounting Standards (Ind AS)
- Paperback: 478 pages
- Publisher: Taxmann Publications Pvt. Ltd.; 3rd Edition edition (2016)
- Language: English
CONTENTS
MODULE 1
IND AS Simplified
Division ONE
Conceptual Framework for Financial Reporting u Framework for Preparation and Presentation of Financial Statement in accordance with IND AS
Division TWO
Presentation of Financial Statements
IND AS 1 : Presentation of Financial Statement
IND AS 7 : STATEMENT OF CASH FLOWS
IND AS 8 : ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS
IND AS 10 : EVENTS AFTER THE REPORTING PERIOD 26 APPENDIX A : DISTRIBUTIONS OF NON-CASH ASSET TO OWNERS
IND AS 33 : EARNING PER SHARE
IND AS 34 : INTERIM FINANCIAL REPORTING 36 APPENDIX A : INTERIM FINANCIAL REPORTING AND IMPAIRMENT
Division Three
Assets
IND AS 2 : INVENTORIES
IND AS 16 : PROPERTY, PLANT AND EQUIPMENT
APPENDIX A : CHANGES IN EXISTING DECOMMISSIONING, RESTORATION AND SIMILAR LIABILITIES
APPENDIX B : STRIPPING COSTS IN THE PRODUCTION PHASE OF A SURFACE MINE
IND AS 38 : INTANGIBLE ASSETS
APPENDIX A : INTANGIBLE ASSETS : WEBSITE COSTS
IND AS 40 : INVESTMENT PROPERTY
IND AS 23 : BORROWING COST
IND AS 17 : LEASES
APPENDIX A : OPERATING LEASES – INCENTIVES
APPENDIX B : EVALUATING THE SUBSTANCE OF TRANSACTIONS INVOLVING THE LEGAL FORM OF A LEASE
APPENDIX C : DETERMINING WHETHER AN ARRANGEMENT CONTAINS A LEASE
IND AS 36 : IMPAIRMENT OF ASSETS
IND AS 105 : NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS
IND AS 20 : GOVERNMENT GRANTS
APPENDIX A : GOVERNMENT ASSISTANCE : NO SPECIFIC RELATION TO OPERATING ACTIVITIES
Division Four
Liabilities and Expenses
IND AS 12 : INCOME TAXES
APPENDIX A : INCOME TAXES : CHANGES IN THE TAX STATUS OF AN ENTITY OR ITS SHAREHOLDERS
IND AS 19 : EMPLOYEE BENEFITS
APPENDIX B : THE LIMIT ON A DEFINED BENEFIT ASSET, MINIMUM FUNDING REQUIREMENTS AND THEIR INTERACTION
IND AS 37 : PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS
APPENDIX A : RIGHTS TO INTERESTS ARISING FROM DECOMMISSIONING, RESTORATION AND ENVIRONMENTAL REHABILITATION FUNDS 130
APPENDIX B : LIABILITIES ARISING FROM PARTICIPATING IN A SPECIFIC MARKET – WASTE ELECTRICAL AND ELECTRONIC EQUIPMENT
APPENDIX C : LEVIES
IND AS 102 : SHARE BASED PAYMENTS
Division Five
Income
IND AS 11 : CONSTRUCTION CONTRACTS
APPENDIX A : SERVICE CONCESSION ARRANGEMENTS
APPENDIX B : SERVICE CONCESSION ARRANGEMENTS: DISCLOSURE
IND AS 18 : REVENUE
APPENDIX A : REVENUE – BARTER TRANSACTIONS INVOLVING ADVERTISING SERVICES
APPENDIX B : CUSTOMER LOYALTY PROGRAMMES
APPENDIX C : TRANSFERS OF ASSETS FROM CUSTOMERS
IND AS 115 : REVENUE FROM CONTRACTS WITH CUSTOMERS (W.E.F – 1ST APRIL, 2018)
Division Six
Disclosure Standard
IND AS 24 : RELATED PARTY DISCLOSURES
IND AS 108 : OPERATING SEGMENTS
Division Seven
Industry/Economy Standard
IND AS 21 : THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES 181
IND AS 29 : FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES 188 APPENDIX A : APPLYING THE RESTATEMENT APPROACH UNDER IND AS 29
IND AS 41 : AGRICULTURE
IND AS 114 : REGULATORY DEFERRAL ACCOUNTS
IND AS 104 : INSURANCE CONTRACTS
IND AS 106 : EXPLORATION FOR AND EVALUATION OF MINERAL RESOURCES
Division Eight
Financial Instruments
IND AS 32 : FINANCIAL INSTRUMENTS : PRESENTATION
IND AS 107 : FINANCIAL INSTRUMENTS : DISCLOSURE REQUIREMENT
IND AS 109 : FINANCIAL INSTRUMENTS
APPENDIX C : HEDGES OF A NET INVESTMENT IN A FOREIGN OPERATION
APPENDIX D : EXTINGUISHING FINANCIAL LIABILITIES WITH EQUITY INSTRUMENTS
IND AS 113 : FAIR VALUE MEASUREMENT
Division Nine
Business Combination and Consolidation
IND AS 110 : CONSOLIDATED FINANCIAL STATEMENTS
IND AS 27 : SEPARATE FINANCIAL STATEMENTS
IND AS 28 : INVESTMENTS IN ASSOCIATES AND JOINT VENTURES
IND AS 111 : JOINT ARRANGEMENTS
IND AS 112 : DISCLOSURE OF INTERESTS IN OTHER ENTITIES
IND AS 103 : BUSINESS COMBINATIONS
Division Ten
IND AS 101 : First time Adoption of Indian Accounting Standards
IND AS 101 : FIRST TIME ADOPTION OF INDIAN ACCOUNTING STANDARDS
Appendix
- Companies (Indian Accounting Standards) Rules, 2015 As amended by Companies (Indian Accounting Standards) (amendment) Rules, 2016
- Schedule III of companies act, 2013 As amended by Notification No. GSR 404(E), dated 6-4-2016
MODULE 2
IND AS carve out
MODULE 3
Major Differences between IFRS and Indian GAAP
MODULE 4
Illustrative Ind AS Financial Statements
MODULE 5
Income Computation and Disclosure Standards (ICDs) Compared with Ind AS and Indian GAAP
Annexure
- IND AS ITFG Bulletins (1 to 5)
- FAQ on deemed Cost of PPE issued by ICAI
- Report on MAT under Ind AS 415
- Illustrative Audit report issued by ICAI 418, 421
- SEBI Circular on format of financial results 423
- Published Resul